Waar u belast wordt hangt af van wie het pensioen betaalt (staat of lokaal bestuur versus private sector) alsook van de startdatum van het pensioen.
Lees artikels 11 en 12 van onderstaand dubbelbelastingsverdrag om uw geval te identificeren:
https://financien.belgium.be/sites/defa ... umeUni.pdf
Let meer bepaald op onderstaande (memorie van toelichting):
The protocol completely changes the rules for pensions, but then only for new pensioners who receive their pension for the first time after 1 January 2013 ; they will pay tax only in the country from where their pensions are paid. Belgium is one of the increasing number of countries that want to tax pensions when they have allowed tax relief on contributions from which the pensions are paid. However, the protocol preserves the existing treatment for pensions already in payment in the year in which the protocol enters into force. Pensioners who retire in 2012 at the latest will, continue to pay tax in the country where they live.
Pensioners who retire in Belgium will pay British income tax on the pension they receive from the UK (including their UK state pension). British government pensions will continue to be taxable in the UK though.